**Exhibit 12**

** **

**NCOGroup, Inc.**

**Ratio ofEarnings to Fixed Charges**

**(inthousands, except for ratios)**

 
| ** **                                                                   | ** ** | **Successor**                          | ** ** | **Predecessor**       | ** ** |
|------------------------------------------------------------------------------|------------|----------------------------------------|------------|-----------------------|------------|
| ** **                                                                   | ** ** | ** **                             | ** ** | ** **            | ** ** | **Period from** | ** ** | ** ** | ** ** |
| ** **                                                                   | ** ** | ** **                             | ** ** | ** **            | ** ** | **July 13, 2006** | ** ** | **Period from** | ** ** |
| ** **                                                                   | ** ** | ** **                             | ** ** | ** **            | ** ** | **(date of inception)** | ** ** | **January 1** | ** ** |
| ** **                                                                   | ** ** | **For the Years Ended** | ** ** | **through**           | ** ** | **through** | ** ** |
| ** **                                                                   | ** ** | **December 31,**                  |       | **December 31,** |       | **November 15,** |   |
| ** **                                                                   | ** ** | **2008(1)(2)**                         | ** ** | **2007(1)**           | ** ** | **2006(1)(3)** |   | **2006** |   |
| **Earnings:**                                                                |       |                                   |       |                  |       |   |   |   |   |
| *Add:*                                                                       |       |                                   |       |                  |       |   |   |   |   |
| (Loss) income before income taxes and minority interest                      |       | $                                      | (427,303   | )                     | $          | (45,091 | ) | $ | (79,470 | ) | $ | 39,666 |   |
| Fixed charges                                                                |       | 117,602                                |       | 107,534               |       | 16,563 |   | 37,465 |   |
| Amortization of capitalized interest                                         |       | 11                                     |       | 11                    |       | 1 |   | 10 |   |
|                                                                         |       | (309,689)                              |       | 62,454                |       | (62,906 | ) | 77,141 |   |
| *Subtract:*                                                                  |       |                                   |       |                  |       |   |   |   |   |
| Interest capitalized                                                         |       | 25                                     |       | —                |       | — |   | — |   |
| Distributions to minority holders                                            |       | 12,242                                 |       | 6,934                 |       | 579 |   | 3,574 |   |
|                                                                         |       | 12,267                                 |       | 6,934                 |       | 579 |   | 3,574 |   |
| *Earnings*                                                                   |       | $                                      | (321,957   | )                     | $          | 55,520 |   | $ | (63,485 | ) | $ | 73,567 |   |
|                                                                         |       |                                   |       |                  |       |   |   |   |   |
| **Fixed Charges:**                                                           |       |                                   |       |                  |       |   |   |   |   |
| Interest expense                                                             |       | $                                      | 94,831     |                  | $          | 95,294 |   | $ | 14,978 |   | $ | 26,643 |   |
| Interest capitalized                                                         |       | 25                                     |       | —                |       | — |   | — |   |
| Amortization of deferred financing charges not included in interest  expense |       | —                                 |       | —                |       | — |   | 230 |   |
| Portion of rentals deemed to be interest                                     |       | 22,746                                 |       | 12,240                |       | 1,585 |   | 10,592 |   |
|                                                                         |       | $                                      | 117,602    |                  | $          | 107,534 |   | $ | 16,563 |   | $ | 37,465 |   |
|                                                                         |       |                                   |       |                  |       |   |   |   |   |
| **Ratio of earnings to fixed charges**                                       |       | (2.7                                   | )x         | 0.5                   | x          | (3.8 | )x | 2.0 | x |

 

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(1)           For the years ended December 31, 2008 and 2007and for the period from July 13, 2006 through December 31, 2006, theCompany’s ratio of earnings to fixed charges indicated a less than one-to-onecoverage. The deficiency was a result of earnings that were $439.6 million,$52.0 million and $80.0 million, respectively, less than fixed charges.

(2)           Loss before income taxes and minority interestincludes intangible asset impairment charges of $289.5 million and restructuringcharges of $11.6 million.

(3)           Loss before income taxes and minority interestincludes intangible asset impairment charges of $89.9 million.

 

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